{"id":17211,"date":"2021-02-05T13:38:07","date_gmt":"2021-02-05T12:38:07","guid":{"rendered":"https:\/\/bpion.com\/hu\/?p=17211"},"modified":"2023-12-05T13:42:46","modified_gmt":"2023-12-05T12:42:46","slug":"a-helyi-iparuzesi-ado-csokkentesenek-szabalyai-2021-kkv-k-figyelem","status":"publish","type":"post","link":"https:\/\/bpion.hu\/a-helyi-iparuzesi-ado-csokkentesenek-szabalyai-2021-kkv-k-figyelem\/","title":{"rendered":"A helyi ipar\u0171z\u00e9si ad\u00f3 cs\u00f6kkent\u00e9s\u00e9nek szab\u00e1lyai 2021 &#8211; kkv-k figyelem!"},"content":{"rendered":"\n<section class=\"wp-block-group is-layout-constrained wp-block-group-is-layout-constrained\"><div class=\"wp-block-group__inner-container\">\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-layout-2 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column center is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:1000px\">\n<p><strong>A decemberben megjelent 639\/2020 sz\u00e1m\u00fa korm\u00e1nyrendelet szerint a koronav\u00edrus-j\u00e1rv\u00e1ny miatt a helyi ipar\u0171z\u00e9si ad\u00f3 m\u00e9rt\u00e9ke fel\u00e9re cs\u00f6kkenhet a kis- \u00e9s k\u00f6z\u00e9pv\u00e1llalkoz\u00e1sok sz\u00e1m\u00e1ra.<\/strong><\/p>\n\n\n\n<p>Az al\u00e1bbiakban egy kis seg\u00edts\u00e9get szeretn\u00e9nk ny\u00fajtani ahhoz, hogy ki \u00e9s milyen felt\u00e9telekkel jogosult erre a kedvezm\u00e9nyre. A helyi ipar\u0171z\u00e9si ad\u00f3 k\u00f6nny\u00edt\u00e9s nem automatikus, ezt a t\u00e1rsas\u00e1goknak ig\u00e9nyelni\u00fck kell.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>A HIPA KEDVEZM\u00c9NY M\u00c9RT\u00c9KE<\/strong><\/h2>\n\n\n\n<p>A kedvezm\u00e9nyes szab\u00e1lyok eset\u00e9n a fizetend\u0151 helyi ipar\u0171z\u00e9si ad\u00f3 m\u00e9rt\u00e9ke 1 sz\u00e1zal\u00e9k lesz, ha a 2021. \u00e9vben v\u00e9gz\u0151d\u0151 ad\u00f3\u00e9vben alkalmazand\u00f3 \u00f6nkorm\u00e1nyzati rendeletben meg\u00e1llap\u00edtott ad\u00f3m\u00e9rt\u00e9k t\u00f6bb, mint 1 sz\u00e1zal\u00e9k, vagyis az 1 sz\u00e1zal\u00e9k feletti ipar\u0171z\u00e9si ad\u00f3t nem kell megfizetni. A t\u00e1mogat\u00e1st m\u00e1r az el\u0151leg fizet\u00e9s sor\u00e1n \u00e9rv\u00e9nyes\u00edteni lehet, \u00e9s \u00edgy ezeknek a v\u00e1llalatoknak 2021. \u00e9vben, az adott el\u0151leg-fizet\u00e9si id\u0151pontban esed\u00e9kes ad\u00f3el\u0151leg 50 sz\u00e1zal\u00e9k\u00e1t kell az egyes esed\u00e9kess\u00e9gi id\u0151pontokban megfizetni.<\/p>\n\n\n\n<p>A meg nem fizetend\u0151 el\u0151leg-r\u00e9szlet \u00f6sszeg\u00e9t az ad\u00f3hat\u00f3s\u00e1g hivatalb\u00f3l, hat\u00e1rozathozatal n\u00e9lk\u00fcl cs\u00f6kkenti.<\/p>\n\n\n\n<figure class=\"wp-block-image\"><img decoding=\"async\" src=\"https:\/\/bpion.hu\/wp-content\/uploads\/\/2021\/02\/HIPA-kedvezm%C3%A9ny-2021-BPION.png\" alt=\"Oll\u00f3 egy f\u00e9ri kez\u00e9ben\" class=\"wp-image-6859\" \/><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>KIKET \u00c9RINT A HELYI IPAR\u0170Z\u00c9SI AD\u00d3 CS\u00d6KKENT\u00c9SE?<\/strong><\/h2>\n\n\n\n<p>Azokat a mikro-, kis- \u00e9s k\u00f6z\u00e9pv\u00e1llalkoz\u00e1sokat, akik 2004. \u00e9vi XXXIV. t\u00f6rv\u00e9ny alapj\u00e1n az al\u00e1bbi kett\u0151s felt\u00e9tlenek megfelelnek:<\/p>\n\n\n\n<ul>\n<li>\u00f6sszes foglalkoztatotti l\u00e9tsz\u00e1ma 250 f\u0151n\u00e9l kevesebb, \u00e9s<\/li>\n\n\n\n<li>\u00e9ves nett\u00f3 \u00e1rbev\u00e9tele, vagy m\u00e9rlegf\u0151\u00f6sszege legfeljebb 4 milli\u00e1rd Ft.<\/li>\n<\/ul>\n\n\n\n<p>Azon v\u00e1llalkoz\u00e1soknak, amelyeknek kapcsol\u00f3d\u00f3 \u00e9s\/vagy partnerv\u00e1llalkoz\u00e1sai vannak, a fenti sz\u00e1madatokat a KKV t\u00f6rv\u00e9ny \u00f6sszesz\u00e1m\u00edt\u00e1si szab\u00e1lya alapj\u00e1n kell figyelembe venni.<\/p>\n\n\n\n<p>A sz\u00e1mokat a 2021. janu\u00e1r 1-\u00e9n rendelkez\u00e9sre \u00e1ll\u00f3 utols\u00f3 besz\u00e1mol\u00f3 alapj\u00e1n kell vizsg\u00e1lni, ami a 2019-es besz\u00e1mol\u00f3kat jelenti. Azon v\u00e1llalkoz\u00e1sok, akik nem rendelkeznek m\u00e9g lez\u00e1rt \u00fczleti \u00e9vvel, a becs\u00fclt m\u00e9rlegf\u0151\u00f6sszeget \u00e9s \u00e1rbev\u00e9tel adatot kell figyelembe venni a kedvezm\u00e9ny ig\u00e9nyl\u00e9sekor.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>HOGYAN LEHET IG\u00c9NYELNI A HIPA-KEDVEZM\u00c9NYT?<\/strong><\/h2>\n\n\n\n<p>A kedvezm\u00e9ny \u00e9rv\u00e9nyes\u00edt\u00e9s\u00e9hez&nbsp;<strong>2021. febru\u00e1r 25. napj\u00e1ig<\/strong>&nbsp;elektronikus \u00faton sz\u00fcks\u00e9ges nyilatkozni az \u00f6nkorm\u00e1nyzatnak az ad\u00f3hat\u00f3s\u00e1gon kereszt\u00fcl, a NAV \u00e1ltal rendszeres\u00edtett 21NYHIPA elektronikus nyomtatv\u00e1nyon.<\/p>\n\n\n\n<p>Nyilatkozni az al\u00e1bbi felt\u00e9teleknek val\u00f3 egy\u00fcttes megfelel\u00e9sr\u0151l kell:<\/p>\n\n\n\n<ul>\n<li>a Rendelet szerinti mikro-, kis- \u00e9s k\u00f6z\u00e9pv\u00e1llalkoz\u00e1snak min\u0151s\u00fcl,<\/li>\n\n\n\n<li>jogosult ig\u00e9nybe venni \u00e1tmeneti t\u00e1mogat\u00e1sk\u00e9nt a Korm. rendelet 1. \u00a7-a szerinti int\u00e9zked\u00e9s k\u00fcl\u00f6n korm\u00e1nyrendelet szerinti t\u00e1mogat\u00e1startalm\u00e1nak megfelel\u0151 \u00f6sszeg\u00e9t;<\/li>\n\n\n\n<li>december 31-\u00e9n nem min\u0151s\u00fclt az eur\u00f3pai uni\u00f3s versenyjogi \u00e9rtelemben vett \u00e1llami t\u00e1mogat\u00e1sokkal kapcsolatos elj\u00e1r\u00e1sr\u00f3l \u00e9s a region\u00e1lis t\u00e1mogat\u00e1si t\u00e9rk\u00e9pr\u0151l sz\u00f3l\u00f3 37\/2011. (III. 22.) Korm. rendelet (a tov\u00e1bbiakban: Atr.) 6. \u00a7 (4a)-(4b) bekezd\u00e9se szerinti neh\u00e9z helyzet\u0171 v\u00e1llalkoz\u00e1snak (a tov\u00e1bbiakban: neh\u00e9z helyzet\u0171 v\u00e1llalkoz\u00e1s) vagy neh\u00e9z helyzet\u0171 v\u00e1llalkoz\u00e1snak min\u0151s\u00fcl, de nem \u00e1ll az Atr. 6. \u00a7 (4a) bekezd\u00e9s c) pontja szerinti elj\u00e1r\u00e1s hat\u00e1lya alatt \u00e9s eset\u00e9ben az Atr. 6. \u00a7 (4a) bekezd\u00e9s d) pontja szerinti k\u00f6r\u00fclm\u00e9ny sem \u00e1ll fenn;<\/li>\n\n\n\n<li>nincs olyan, a helyi ad\u00f3kr\u00f3l sz\u00f3l\u00f3 1990. \u00e9vi C. t\u00f6rv\u00e9ny szerinti telephelye, melyet legk\u00e9s\u0151bb e nyilatkozat beny\u00fajt\u00e1s\u00e1ig nem jelentett be az \u00e1llami ad\u00f3- \u00e9s v\u00e1mhat\u00f3s\u00e1ghoz.<\/li>\n<\/ul>\n\n\n\n<p>Nagyon fontos a nyilatkozat \u00e9s a hat\u00e1rid\u0151 betart\u00e1sa, mert az elektronikus nyilatkozat n\u00e9lk\u00fcl a kedvezm\u00e9ny nem j\u00e1r, illetve aki elfelejti azt bek\u00fcldeni a megadott hat\u00e1rid\u0151ig, nem veheti ig\u00e9nybe a kedvezm\u00e9nyt \u00e9s automatikusan a teljes ipar\u0171z\u00e9si ad\u00f3t kell megfizetnie.<\/p>\n\n\n\n<p><strong>Rem\u00e9lj\u00fck hasznosnak tal\u00e1lta \u00f6sszefoglal\u00f3nkat.&nbsp;<a href=\"https:\/\/bpion.hu\/kapcsolat\/\">Ha seg\u00edts\u00e9gre van sz\u00fcks\u00e9ge a transzfer\u00e1r-dokument\u00e1ci\u00f3 elk\u00e9sz\u00edt\u00e9s\u00e9ben, keresse bizalommal a<\/a>&nbsp;<a href=\"https:\/\/bpion.hu\/kapcsolat\/\">BPION tan\u00e1csad\u00f3it<\/a>!<\/strong><\/p>\n\n\n\n<p><strong>Olvasson tov\u00e1bb blogunkon!<\/strong><\/p>\n\n\n\n<p><a href=\"https:\/\/bpion.hu\/category\/konyveles-adozas\/\">K\u00f6nyvel\u00e9s \u00e9s ad\u00f3z\u00e1s<\/a><\/p>\n\n\n\n<div style=\"height:20px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h4 class=\"wp-block-heading\">Kapcsolat:<\/h4>\n\n\n\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-layout-1 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:33.33%\">\n<div class=\"wp-block-media-text alignwide is-vertically-aligned-top\" style=\"grid-template-columns:30% auto\"><figure class=\"wp-block-media-text__media\"><a href=\"\/bio\/tamaskovacshu\/\"><img loading=\"lazy\" decoding=\"async\" width=\"600\" height=\"800\" src=\"https:\/\/bpion.com\/hu\/wp-content\/uploads\/sites\/4\/2023\/09\/tamas.jpg\" alt=\"\" class=\"wp-image-15325 size-full\" srcset=\"https:\/\/bpion.hu\/wp-content\/uploads\/sites\/4\/2023\/09\/tamas.jpg 600w, https:\/\/bpion.hu\/wp-content\/uploads\/sites\/4\/2023\/09\/tamas-225x300.jpg 225w, https:\/\/bpion.hu\/wp-content\/uploads\/sites\/4\/2023\/09\/tamas-38x50.jpg 38w\" sizes=\"(max-width: 600px) 100vw, 600px\" \/><\/a><\/figure><div class=\"wp-block-media-text__content\">\n<h6 class=\"wp-block-heading\"><strong><a href=\"\/bio\/tamaskovacshu\/\">Tam\u00e1s Kov\u00e1cs<\/a><\/strong><br>MD Hungary, <br>Partner<br><br><br><\/h6>\n<\/div><\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:33.33%\"><\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:33.33%\"><\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div><\/section>\n","protected":false},"excerpt":{"rendered":"<p>A decemberben megjelent 639\/2020 sz\u00e1m\u00fa korm\u00e1nyrendelet szerint a koronav\u00edrus-j\u00e1rv\u00e1ny miatt a helyi ipar\u0171z\u00e9si ad\u00f3 m\u00e9rt\u00e9ke fel\u00e9re cs\u00f6kkenhet a kis- \u00e9s k\u00f6z\u00e9pv\u00e1llalkoz\u00e1sok sz\u00e1m\u00e1ra. Az al\u00e1bbiakban egy kis seg\u00edts\u00e9get szeretn\u00e9nk ny\u00fajtani ahhoz, hogy ki \u00e9s milyen felt\u00e9telekkel jogosult erre a kedvezm\u00e9nyre. A helyi ipar\u0171z\u00e9si ad\u00f3 k\u00f6nny\u00edt\u00e9s nem automatikus, ezt a t\u00e1rsas\u00e1goknak ig\u00e9nyelni\u00fck kell. A HIPA KEDVEZM\u00c9NY M\u00c9RT\u00c9KE <a href=\"https:\/\/bpion.hu\/a-helyi-iparuzesi-ado-csokkentesenek-szabalyai-2021-kkv-k-figyelem\/\" class=\"more-link\">&#8230;<span class=\"screen-reader-text\">  A helyi ipar\u0171z\u00e9si ad\u00f3 cs\u00f6kkent\u00e9s\u00e9nek szab\u00e1lyai 2021 &#8211; kkv-k figyelem!<\/span><\/a><\/p>\n","protected":false},"author":30,"featured_media":16575,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"rk-custom-page-article-page-en.php","format":"standard","meta":{"footnotes":""},"categories":[371,373,1,368,372],"tags":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v22.5 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>A helyi ipar\u0171z\u00e9si ad\u00f3 cs\u00f6kkent\u00e9s\u00e9nek szab\u00e1lyai 2021 - kkv-k figyelem! - BPiON Magyarorsz\u00e1g<\/title>\n<meta name=\"description\" content=\"A decemberben megjelent 639\/2020 sz\u00e1m\u00fa korm\u00e1nyrendelet szerint a koronav\u00edrus-j\u00e1rv\u00e1ny miatt a helyi ipar\u0171z\u00e9si ad\u00f3 m\u00e9rt\u00e9ke fel\u00e9re cs\u00f6kkenhet a kis- \u00e9s k\u00f6z\u00e9pv\u00e1llalkoz\u00e1sok sz\u00e1m\u00e1ra.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/bpion.hu\/a-helyi-iparuzesi-ado-csokkentesenek-szabalyai-2021-kkv-k-figyelem\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"A helyi ipar\u0171z\u00e9si ad\u00f3 cs\u00f6kkent\u00e9s\u00e9nek szab\u00e1lyai 2021 - kkv-k figyelem! 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